Governance Guide

Segregation of duties should operate inside the workflow.

Segregation of duties (SoD) is the practice of keeping incompatible responsibilities apart so that one person cannot control an entire sensitive process without independent oversight.

Governance insight

Why SoD matters

A matrix is useful, but operating control depends on what the system actually allows people to do.

Separate preparation from approval

For sensitive actions, the person creating or preparing a transaction should not automatically be the person who gives final approval.

Separate custody from accounting

Where practical, responsibility for assets, inventory or cash should be distinct from the responsibility for recording and reconciling those assets.

Control toxic combinations

Some combinations of authority create disproportionate risk and should be blocked, constrained or explicitly reviewed.

Preserve organizational scope

A role may be valid for one company, branch or business unit while remaining inappropriate elsewhere.

Make exceptions visible

Temporary delegation and exceptional access should be explicit, time-bound where appropriate and reviewable.

Keep evidence

Approvals, overrides, delegation and critical control events should leave evidence that can be inspected later.

Governance insight

What software must add

Effective SoD software connects identity and responsibility to the transaction itself rather than treating compliance as a spreadsheet exercise.

Personas and atomic authorities

Responsibilities can be assembled from smaller authorities so that access follows the work a person is accountable for.

Maker-checker enforcement

Workflow controls can require an eligible second authority before a protected action progresses.

Policy-aware approval

Approval should consider the action, amount, organizational scope and policy conditions instead of relying only on a generic manager title.

Delegation controls

Delegated authority should not silently create prohibited combinations or exceed the original scope.

Operational review

Managers and auditors need a way to see effective responsibility and the evidence behind sensitive decisions.

Scalability

Smaller companies may combine responsibilities deliberately; larger enterprises can decompose them across specialists, reviewers and approvers.

See SoD in operation.

Explore RegalGov governance demonstrations for personas, authority, approvals and audit evidence.

Watch Authority & SoD Demo ↗